What is the Star application process?
STAR Relief Credit Check
Since March 1, 2015, the STAR program has been changed to a rebate check administered by the New York State Department of Taxation and Finance (NYS DTF). You may either call NYS DTF at 518-457-2036 or visit the website at www.tax.ny.gov.
At this time, if you already receive the Basic Star Check from New York State there is no need to re-apply for the Enhanced exemption. The New York State Department of Taxation and Finance will determine whether you qualify for the Basic or the Enhanced Exemption based on age and income.
Income Limits for the Enhanced STAR Benefit
For the Enhanced Star benefit (available to those over 65 years of age by December 31st of the year you turn 65) the income in question is always the income earned two years prior to the applicable school tax bill.
For the 2023 school tax year the combined adjusted gross income of all owners (residents & non-residents), and any owner's spouse must be $93,200 or less for tax year 2021. For the 2021 income tax form Federal 1040 the adjusted gross income is line 11 (Adjusted gross income) minus 4b (taxable IRA distributions). On the NYS Form IT-201, we look at line 19 (federal adjusted gross income) minus line 9(taxable portion of IRA distributions).
Enhanced STAR Exemption
The Enhanced STAR exemption is only available to those residents who have had the Basic STAR exemption on their property before March 1, 2015. If you did not have the STAR exemption on that property for any reason or have moved, please apply with NYS DTF for the STAR Relief Credit Check.
If you currently receive the Basic Star Exemption, and will turn 65 by December 31st please call our office at (518) 371-7410 ext. 2242 we will gladly send you the necessary forms (RP-425 and RP-425-IVP). The signed forms as well as signed income tax forms are required for the Enhanced Star Exemption by March 1st of any given year for that September's school tax bill.
Other Eligibility Requirements for STAR
Residency - The property must be the primary residence of the owners. Some factors that help determine whether a property is your primary residence include: Voting, vehicle registrations, and length of time spent each year on the property.
Ownership - The property must be owned by the eligible applicant(s). Corporations, partnerships and LLCs are not eligible.
Special Eligibility Rules
Trusts
If you're a trust beneficiary who conveyed your home to trustees but continues to live in the home, you get the STAR benefit. For example, a senior creates a trust and conveys her home to her children as trustees. If she remains in the home as the beneficiary of the trust, she is considered the homeowner and gets the STAR benefit. Please note you will receive a letter from our office asking for copies of the trust document to verify that you have remained the beneficiary of the trust. Failure to bring in the requested documentation will result in the removal of the STAR benefit.
Life Estates
Under a life estate, one party has a life tenancy (ownership for the rest of his or her life) and another party - the remainderman - will become the owner after the life tenant dies. Therefore, for exemption purposes, the life tenant is deemed to own the property, and the STAR eligibility is based on the life tenant's qualifications. Please note that the ownership does not automatically transfer upon the death of the life tenant. A copy of the death certificate needs to be brought to the assessor's office by the remainderman where additional paperwork will need to be signed and then filed with the County Office of Real Property.